#Section 148
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Income Tax
Income Tax
Section 69A Addition Deleted as Cash Withdrawals Were from Disclosed Bank Accounts: ITAT Mumbai
Income Tax
Income Tax
Dividend from Mutual Funds Cannot Be Treated as Bogus U/s 68 – SEBI Confirmation Consistent ITAT View Upheld
Income Tax
Income Tax
Sec 68 Addition on Alleged Bogus Loans Remanded – No Independent Enquiry by AO or CIT(A)
Income Tax
Income Tax
ITAT Delhi Sets Aside Assessment as Faceless Jurisdiction Was Assumed Prematurely
Income Tax
Income Tax
Section 80C Deduction & HRA Exemption Rejected as Assessee Failed to Produce Evidence
Income Tax
Income Tax
Temple Authority Assessment Order Set Aside as Ex-Parte Proceedings Denied Proper Opportunity
Income Tax
Income Tax
ITAT Deletes Tax Addition Because Long-Term Share Investment Was Genuine, Not Penny Stock
Income Tax
Income Tax
ITAT Deletes Section 56(2)(x) Addition as Property Agreement Predated Provision
Income Tax
Income Tax
ITAT Deletes Section 69B Addition as Third-Party Loose Sheet Lacked Cross-Examination
Income Tax
Income Tax
Section 10(23C)(iiiad) Exemption Allowed as Corpus Donations Not Part of Annual Receipts
Income Tax
Income Tax
Reassessment Invalid as Section 35(2AB) Deduction Issue Was Already Examined in Original Scrutiny
Goods and Services Tax
Goods and Services Tax
GST not leviable on rent received on leasing residential premises to students, staff and teachers
Income Tax
Income Tax
ITAT Raipur Upholds Section 263 Revision Due to AO’s Failure to Examine Diesel Shortage Claim
Income Tax
Income Tax
ITAT Quashes Reassessment as Notice Issued to Non-Existent Company After Amalgamation
Explore the latest Section 148 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
